Answer: C. Canada
Step-by-step explanation:
While Canada does not enforce a rule that says that companies should issue statements at year end, most companies on average seem to favor having a December year end in Canada than all the other countries on this list.
A survey in 2017 showed that 57% of Canadian companies favored a December year end with the other months not even receiving anything more than 7% each. Compared to the U.S. however, Canada is lacking as 71% or more American companies favored a December year end.